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LEDGER

16-12-18 Gudditi Naganjaneyulu 0 comment

LEDGER

LEDGER is a book which contains the several accounts .the process of preparation of accounts from the journal into the ledger is called posting in the ledger .

T format of ledger account is of two parts 

a) left hand side called debit side (Dr)

b) right hand side called credit side (Cr)

Ledger format

 



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